We live in an exciting society, characterized by continuous changes and challenges. The effects of the globalization are widespread. The continuous flow of people, capital and goods follows in the wake of advances in communications, transport and information technology, resulting in a changed situation for different stakeholders in the society. This situation leads to increased cooperation and exchange, but also increased competition. The primary means of collecting empirical data for this study was interviews and a document study.

Unga tillväxtföretag är svåra att värdera då tillgången till information är bristfällig. En potentiell investerare måste därmed uppskatta det unga tillväxtföretagets framtida utveckling då trender inte kan spåras i historisk data. Osäkerhetsfaktorn, såväl som den höga risken för misslyckande, måste således vägas in. Syftet med uppsatsen är att undersöka hur värderingen av unga tillväxtföretag går till i praktiken samt se hur risk och irrationalitet hanteras i processen. Vårt delsyfte är även att urskilja de faktorer som styr priset på ägarandelen.Vi har valt en kvalitativ ansats för att besvara vår frågeställning och för att få en djupare förståelse för de faktorer som inverkar på värderingen samt få en inblick i det mänskliga beteendet i investeringsprocessen.

Handling of animals during anaesthesia is an important field in the profession as a veterinary nurse and in which intubation is an essential part. Hence, adequate knowledge is necessary for the welfare of the animal. The objective of this literature study was to make it useful and trustworthy for veterinary nurses. It is intended to describe and summarize existing scientificity with its benefits and disadvantages within the different areas of intubation techniques and alternative methods of inhalation anaesthetic supplementation for general anaesthesia in rabbits. Endotracheal intubation in rabbits can be complicated and technically demanding due to the anatomy of the oropharynx including the narrowness of this structure, a relatively large tongue, large incisors and a limited mobility of the temperomandibular joint. The obstructed visualization of larynx and the rabbit?s tendency to develop laryngospasm contributes to the difficulty of intubation. Rabbits are susceptible to tracheal injury and multiple intubation attempts can cause tracheal lesions due to repeated damage to the tracheal mucous membrane, although damage can occur after a single intubation attempt as well. An ETT (endotracheal tube) with or without a cuff can be used during orotracheal intubation in rabbits.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: Can nutritional support contribute to the healing of pressure ulcers in elderly patients?Author: Anton Kinnander, Sandra SmidelikSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 12-04-11Background The number of elderly patients with co-morbidity is increasing in the western world. It is therefore reasonable to predict increasing incidence and prevalence of pressure ulcers. One study, published 2009, found that as many as 59 % of geriatric patients within the Swedish health care system had developed pressure ulcers. Symptoms vary from mild erythema to severe deep tissue damage and development of pressure varies from hours to weeks.

The interest for alternative forest regeneration methods increased significantly during the 1990´s after 50 years dominance of the clear-cutting system (Holgén & Hånell 2000). One reason for this was that clear-cutting was being more and more questioned by different envi-ronmental organizations and because the forest sector for economical reasons wanted to find cheaper ways to regenerate forests. In the beginning of the 1990´s two shelterwood experi-ments were established in a joint effort by Svenska Cellulosa Aktiebolaget (SCA) and the Dept of Silviculture, Swedish University of Agricultural Sciences (SLU). The experiments include various forms of cutting and shelterwood densities and represent productive spruce forests in central and north Sweden (Roggsjön in the province of Medelpad and Skikkis-jöberg in the province of Västerbotten, respectively ). The experiment next to Roggsjön has been reported earlier in three MSc theses, and is also the focus of this thesis.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

Artros, även kallat osteoartrit (OA) är en degenerativ ledsjukdom som ger förändring i brosk med pålagringar i omgivande benvävnad som följd. En hund som drabbats av OA har ofta kliniska tecken på smärta och nedsatt funktion i rörelseapparaten. Det är en vanligt förekommande sjukdom bland hundar. Om inte rätt behandling sätts in utsätts djuret för onödigt lidande. Det är viktigt att ha en multimodal behandlingsplan vid OA samt att individanpassa den. Behandlingen syftar till att lindra smärta, bibehålla funktion och rörlighet i leden, bromsa ned sjukdomens händelseförlopp samt att hunden ska kunna återgå till en så normal aktivitetsnivå som möjligt.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

SammanfattningSyftet med detta projekt var att undersöka vilka krafter och yttre förhållanden som verkar på en rörkoppling som ligger nergrävd i marken, samt vilka förbättringar som kan göras gällande vikten och hållfastheten på dagens kopplingar. Målet har varit att förbättra den befintliga rörkopplingen ?MULTI/JOINT® 3007 Wide Range Coupling? från företaget Georg Fischer Piping Systems.Med hjälp av en litteraturstudie, beräkningar och muntliga källor undersöktes vad det är för villkor en rörkoppling måste klara av. Utifrån detta arbetades en kravspecifikation fram, som sedan låg till grund för analysen av kopplingarna. En CAD-modell av rörkopplingen skapades som sedan analyserades i ANSYS där det undersöktes hur bra den uppfyllde de uppsatta hållfasthetskraven.Då det visade sig att spänningarna som uppstod i kopplingen hamnade precis under sträckgränsen för materialet togs beslutet att ta fram tre förslag på hur rörkopplingen kunde förbättras för att minska spänningarna.Det första konceptet har förstärkningar på öronen eftersom det var i just de regionerna som de högsta spänningarna uppkom.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.